M/S. Hindupur Steel And Alloys Private Limited vs. The Assistant Commissioner (St)
Held
The Court found that the issues raised by the petitioner were based on facts that were not admitted or proved. Therefore, the matter required factual adjudication before applying the law.
Facts
The petitioner disallowed Input Tax Credit (ITC) and imposed penalty and interest for tax periods in 2017-18. The vendor admitted to availing ITC on invoices without receiving goods and passing irregular ITC to the petitioner.
Key Issues
Whether the petitioner is liable for disallowed ITC, penalty, and interest when the vendor admitted to fraudulent transactions. Whether the writ petition should be entertained directly or the petitioner relegated to the appellate authority.
Sections Cited
Section 50(3)
AI-generated summary — verify with the full judgment below
HIGH COURT OF ANDHRA PRADESH :: AMARAVATI
HON’BLE Mr. JUSTICE AHSANUDDIN AMANULLAH AND HON’BLE Mr. JUSTICE B. KRISHNA MOHAN
WRIT PETITION No.24768 OF 2021
M/s. Hindupur Steel & Alloys Pvt. Ltd., Regd. Plot no.29, Industrial Park, Gollapuram Village, Hindupur Mandal, Ananthapur District, Andhra Pradesh, Rep. by its Authorized representative P. A. N. Krishna.
… Petitioner
Versus
The Assistant Commissioner (ST), Hindupur circle, Anantapuramu Division, Dhanalakshmi Road, Hindupur, Anantapur District, A.P.
The State of Andhra Pradesh, rep. by its Principal Secretary to the Government, Revenue (ST) Department, A.P. Secretariat Buildigns, Velagapudi, Guntur District.
The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi – 110 001. … Respondents
Counsel for the petitioner : Mr. G. Narendra Chetty
Counsel for the respondents : Mr. Harinath N., Asst. Sol.Gen.
ORAL JUDGMENT Date: 28.10.2021
(Per Hon’ble Mr. Justice Ahsanuddin Amanullah)
The petitioner has filed the present writ petition for the following relief:
2
“….to iss
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.